JayamAccounts

  Purchase Journal Entries GST with Cess a. For Intra State Supply from a registered person                     Purchase/Expense A/c      Dr.                     SGST  A/c Dr.                     CGST  A/c                Dr.                     Cess  A/c   Dr.                     To Creditor/Bank A/c                             (Being intra state purchase made) b. For Inter State Supply from a registered person              ...

1. If purchase Goods from Other State (inter state) AB company (Hyderabad) has purchased Goods from XZ company (Chennai)  Rs1,00,000 with GST of 18%.   Purchase A/c      Dr     1,00,000   IGST A/c                Dr        18,000   To XZ Company A/c                            1,18,000 (Being Goods purchased from Other state) 2. GST Local Inward Supplies (Within state)     ABC company has purchased Goods from local X company each @ Rs.1,00,000 with GST of 18%.   Purchase  A/c    Dr            1,00,000   SGST A/c           Dr                  9,000   CGST A/c           Dr...